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Register : 22-03-2012 — Putus : 05-03-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 157 B/PK/PJK/2012
Tanggal 5 Maret 2013 — PT. FONTERRA BRANDS INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI;
2415 Berkekuatan Hukum Tetap
  • barangnya sama dengan tingkatperdagangan dan jumlah barang, barang impor yang sedang ditetapkannilai pabeannya.3 Apabila terdapat lebih dari satu nilai transaksi barang identik, maka untukmenetapkan nilai pabean digunakan nilai transaksi barang identik yang palingrendah.2 Article 2 Agreement on Implementation of Article VII of the GATT 1994, mengatursebagai berikut:Article 21 (a) If the Customs value of the imported goods cannot be determined under theprovisions of Article 1, the Customs value shall
    (b) In applying this Article, the transaction value of the identical goods in asale at the same comercial level and in substantially the same quantity as thegoods being valued shall be used to determine the Customs value. Where nosuch sale is found, the transaction value of identical goods sold at a differentcomercial level and/or in different quantities, adjusted to take account ofHalaman 7 dari 12 halaman.
    Putusan Nomor. 157 B/PK/PJK/2012differences attributable to comercial level and/or to quantity, shall be used,provided that such adjustments can be made on the basis of demonstratedevidence which clearly establishes the reasonableness and accuracy of theadjustment, whether the adjustment leads to an increase or a decrease in thevalue.2 Where the costs and charges referred to in paragraph 2 of Article 8 areincluded in the transaction value, an adjustment shall be made to take accountof significant
    differences in such costs and charges between the imported goodsand the identical goods in question arising from differences in distances andmodes of transport.3 If, in applying this Article, more than one transaction value of identical goods isfound, the lowest such value shall be used to determine the Customs value of theimported goods.Diterjemahkan sebagai berikut:Pasal 2I (a) Apabila nilai pabean barang impor tidak dapat ditentukan berdasarkanketentuan Pasal 1, maka nilai pabean ditentukan berdasarkan
Putus : 09-03-2012 — Upload : 12-11-2012
Putusan MAHKAMAH AGUNG Nomor 13 PK/Pdt.Sus/2012
Tanggal 9 Maret 2012 — PT. YINCHENINDO MINING INDUSTRY ; DBS BANK (HONG KONG) Ltd
11683 Berkekuatan Hukum Tetap
  • Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and
    (d).PROVIDED that the amount recoverable in respect of principalLiabilities from the Guarantor hereunder shall not exceed the sumspecified in Part 3 of the Schedule to this Guarantee.
    For the avoidance of doubt, if Part3 of the Schedule is not completed, the Guarantor's liability under thisGuarantee shall be unlimited;Terjemahan bebasnya adalah sebagai berikut:1.
    Untukmenghindari keraguraguan, jika Bagian 3 Lampiran tidaklengkap, tanggung jawab dari Penjamin berdasarkan Jaminan iniadalah tidak terbatas;Lebih lanjut, dalam Pasal 3 Perjanjian Jaminan dan Penggantirugian dinyatakan:Primary Liability of the Guarantor.Without prejudice to any other provision of this Guarantee, theGuarantor agrees that it shall also be liable under this Guaranteein respect of the Liabilities as a primary debtor and not merely as aguarantor or surety and if it had indemnified the
    The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57655/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
34746
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan
    Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.MenimbangMemperhatikanMengingatMemutuskanbahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45141/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
14844
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical Services AgreemeKMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding (Perusahaan) yang berlaku efekti1 Juli 2006 dinyatakan Sevices to provided under the agreement are such services as shall be 1from time to time by company to assist the company and its personnel to supplement the compatwork with respect to following:$2.1 Business planning$2.2 General Magemement and Administration
    Not later than Desember in each calendar year during the tetAgreeement, the parties shall agree an annual fee to apply for the following calendar year baseparties reasonable estimate of the amount of services to provided during the relevant calendar year; In addition to the fixed fee specified above , or agreed on an annual basis as provided herein, the shall also pay alloutof pocket disbursements and the third party expenses incurred by KNproviding the Services to the Company, to the extend that
    antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which case the rate shall
Register : 03-02-2017 — Putus : 16-03-2017 — Upload : 09-06-2017
Putusan MAHKAMAH AGUNG Nomor 325 B/PK/PJK/2017
Tanggal 16 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA;
9430 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of its shareof production hereunder within sixty (60)
    Overhead Allocation;General and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.
    The laws of the Republic oflndonesia shall apply to thisContract;"Halaman 26 dari 49 halaman. Putusan Nomor 325/B/PK/PJK/20172.2.
    No term or provision of this contract, including theagreement of the Parties to submit to arbitratton hereunder,shall prevent or limit the Goverment of Republic Indonesiafrom exercising its inalienable rights;Section VIl Payments:Any payments required to be made pursuant to this Contractshall be made within thirty (30) days following the end ofthemonth in which the obligation to make such payments occurs.Section IV Rights and Obligations ofthe Parties:1.2. CONTRACTOR shall:(b).
    PERTAM1NA shall reimburse it only out ofits share of production hereunder wrflnh1 sixty (60)days after receipt of invoice therefor.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57676/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
19255
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Putus : 19-09-2016 — Upload : 31-10-2019
Putusan MAHKAMAH AGUNG Nomor 819/B/PK/PJK/2016
Tanggal 19 September 2016 — DIREKTUR JENDERAL PAJAK vs PT. BOSKALIS INTERNATIONAL INDONESIA
12089 Berkekuatan Hukum Tetap
  • EngineeringAttachment 2: Vessel Requirement Klausul 4 2.1.6Contractor shall also be responsible for all ctearences, port fees,taxes, permits, crew charges, logistics, etc; required for the Workat the site. Access to company's facilities shall be coordinated byContractor through Company.
    Contractor shall familiarize itselfwith the requirements and any limitations or restrictions of theGovernmental Authorities and perform survey work in accordancewith such requirements, limitations and restrictions andrequirements of Company.
    EngineeringAttachment 2: Vessel RequirementKlausul 4 2.1.6 Contractor shall also be responsible for all ctearences, portfees, taxes, permits, crew charges, logistics, etc; required forthe Work at the site. Access to company's facilities shall becoordinated by Contractor through Company.
    Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.
    Location shall be TKP4546, TKP58.559.5 and TKP6667. The locations are approximately 5 km north of BatamIsland.
Register : 29-06-2021 — Putus : 24-08-2021 — Upload : 30-11-2021
Putusan PT JAKARTA Nomor 315/PDT/2021/PT DKI
Tanggal 24 Agustus 2021 — Pembanding/Tergugat III : Samadhi Capital Consulting Pte. Ltd Diwakili Oleh : Samadhi Capital Consulting Pte. Ltd
Pembanding/Tergugat IV : Lego Industry Pte. Ltd Diwakili Oleh : Samadhi Capital Consulting Pte. Ltd
Terbanding/Penggugat : PT Arsynergy Resources Diwakili Oleh : LONTOH & PARTNERS
Turut Terbanding/Tergugat I : Technics Offshore Engineering Pte., Ltd
Turut Terbanding/Tergugat II : PT Technics Offshore Jaya
Turut Terbanding/Tergugat V : PT Mega Altra Titan
141108
  • Subject to Paragraph 21b, any Dispute shall be settled byarbitration administered by the Indonesian NationalArbitration Board ! Badan Arbitrase Nasional IndonesiaHalaman 23 dari 59 Putusan Nomor 315/PDT/2021/PT DKI(BANI) and conducted in accordance with its rules ineffect at the time. The place of arbitration shall be Jakarta,Indonesia and the arbitration shall be conducted by threearbitrators. The language to be used in the arbitrationproceedings shall be English.
    The Parties shall selecttheir respective arbitrators within 60 days from the date ofnotice the demand for arbitration. After both Parties haveselected their arbitrators, such arbitrators shall select athird arbitrator within 30 days thereof.
    ArbitrationAny Dispute that is not resolved through good faithnegotiations under Section 5.1 shall, unless the Partiesagree otherwise, be decided by Indonesian NationalArbitration Board / Badan Arbitrase Nasional Indonesia(BANI) and conducted in accordance with its rules ineffect at the time. The place of arbitration shall be Jakarta,Indonesia and the arbitration shall be conducted by threearbitrators. The language to be used in the arbitrationproceedings shall be English.
    Subject to Paragraph 21b, any Dispute shall be settled byarbitration administered by the Indonesian NationalArbitration Board/Badan Arbitrase Nasional Indonesia (BAN!)and conducted in accordance with its rules in effect at thetime. The place of arbitration shall be Jakarta, Indonesia andthe arbitration shall be conducted by three arbitrators. Thelanguage to be used in the arbitration proceedings shall beEnglish.
Putus : 31-05-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2008
Tanggal 31 Mei 2010 —
3312 Berkekuatan Hukum Tetap
  • frominception (January 1993) through August 2002 in theamount of US$ 121,849,538.59 including financing costof US prime rate plus 2% applied to any remainingbalance after the initial seven (7) year period fromJanuary 1993 to Desember 1999 computed on a monthlybasis as per the enclose.We also would like to put your attention that sincethe entire Toll Fee payment has been completed inAugust 2002, therefore the Paying Agent Agreement(IAPA) in accordance with Article 8 of the Payingagent Agreement shall
    Recovery Of Project Development CostFor the purpose of full recovery of ProjectDevelopment Cost, Toll Fee shall be Payablemonthly by KE5 Paying Agent from the dateof first delivery of gas to PLN throughoutthe duration of the Operation Period untilreceipt of the total compensation of US$115,920,000 to GUF for financing of theProject. Such commencement of delivery ofgas to PLN shall not be reasonably delay.The schedule for supply of projected totalHal. 16 dari 26 hal.Put.
    No.43/B/PK/PJK/2008.volume of gas shall be as below Year of supply MMSCF per year1990 (part) (or as described below)199 14,0001992 14,0001993 14,0001994 14,0001995 14,0001996 14,0001997 (part) 14,000 minus (1990amount )Total : 100,800 MMSCF Supply of gas during 1990 will depend on theactual date of first delivery and any shortfall insupply of gas in 1990 will be supplied in 1997.In case the Toll Fee actually paid to GUF by theend of the seventh (7th) year of Operation Periodis less than US$ 115,920,000
    No.43/B/PK/PJK/2008.menggunakan fasilitas pipa gas tersebut dalamrangka menyalurkan gas (Gas Handling) kepada PLN.Hal ini juga dapat dilihat dari bukti buktisebagai berikute Pasal 8 Basic Term dari KE5Paying Agent Agreement tanggal 1Pebruari 1989 antara Pertamina danKodeco Energy Co, Ltd dan NorthseaServices Limited dan BDN (BuktiUtama PK9), yang menyatakanThis Agreement shall become effective whensigned by the parties and shall remain in fullforce and effect for a period from the date offirst delivery
    Fasilitas pipa gas adalahmilik Kodeco selama 7tahun yang nantinya akandiserahkan kepadaPertamina.Fasilitas Pipa Gas bukan milikKodeco dengan mengacu kepdaketentuan Section Xx dariPSC/TAC (Bukti Utama PK7) /(Bukti Utama PK8), sebagaiberikutEquipment Purchased byParties pursuant to theProgram becomes the property ofPertamina (in case of import,when landed at the Indonesian ports of import) and will beused in Petroleum Operationhereunder.Hal ini jugadengan PerjanjianUtama PK1), yaituRecitals yangbahwaGUF shall
Register : 01-04-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52208/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
13741
  • Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.
    The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.e Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.
    Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.
    Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57660/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
23878
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan
    Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall
Register : 13-01-2017 — Putus : 21-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 229 B/PK/PJK/2017
Tanggal 21 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. MUKUNI INDONESIA;
3918 Berkekuatan Hukum Tetap
  • Putusan Nomor 229/B/PK/PJK/2017exclusive right to export the product subject to Mikuni's priorwritten approval;Article 6 Compensation and Payment1) Licensee shall pay to Mikuni the follOWing compensation asa consideration for the licensing, knowhow, patents andother information supllied to Licensee under Article.a)b)2)3)Initial Payment:schedule A VM type carburetor:Mother die VM17SH150: set J 15,000,000.00 paymentdue date: end of May 2007 VM17SH180: 1 set J15,000,000.00 payment due date: end of May
    2007After conclusion of agreement, Mikuni will issue invoiceand Licensee shall upon receipt of an invoice from Mikuni,pay the amount by payment due date mentioned above.The period covered shall be 5 years;Running RoyaltyDuring the term of agreement, the running royaltyequivalent to 3% of the net selling prices of the productslisted on schedule 'A ' and B' manufactured and sold byLicensee as defined in 2) of this clause shall be paid byLicensee to Mikuni.
    Provided, however the products notmanufactured by Licensee and soled by pass trough salessystem shall be excluded.
    The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every
    Thepayment shall be made within 90 days after the last day ofeach semiannual business term.
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1036 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4341 Berkekuatan Hukum Tetap
  • It isintended thar tha G@riginal Facilities and Exysensicnoperational and adequztealySjlipped at the tine the Fight of use and obligation ofOf any BarePursuant to theUse end Operation ofEo. be the case,Plant OperatingCosts will be adepted as may be acprenriate.in Section @.01 shall be SpecifiedCantrace and Seaject to separateCash Calla and debit notes by. Blanc Operator and paid syProducers in aeardance with che Accounting iSuch charges and Payments. shall be suSject!
    CallsA, i i From time to time, as necessaty, Plant Operator shall cashCall from Producers; andProducrs shall pay or cause. to bePaicd fo Blant Operater ia G3 dollars their rFespecel vaShares, separately deternined as Previded in Section 8.01 ofthe Agreement, of Peejected net cash Fequirements For eachof:(a) Plane Operating Costes; and(5) the esses oF Currntly Funded Capital Projectsfor :&@ calendar senth ar Bare thtteol, as get forth in suchCash calls.The cash ealle For Blane Operating Casts and
    CurrentlyFunded Capital Projects shall be shown Separately and ahallbe 0 aordance with Producers" latest estimates of #achSales Contrace's Percentage as determined under Article 11of the Agreement.
    Projects shall Ge Fecenclled a5 quickly asE & h cey LAA fring Sr.practlea le ith uc q ised weti 2f8 or deterrni edb . . ' 4 Gambar V.
    TE the cash calla for a given menath in the aggregate exceedactual expenditures fer said month. tn@ cash call neatSucceeding tha isguance of Ehe debit cote referred to inSection 3 below shall be reduced by the amount of suchSECSES.E. To the extent Bracticsble, Plant Operater shall place thefunds received pursuant fo cash calls in interestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests and motice Of such amounts thall bedelivered to the Producers.
Register : 02-11-2011 — Putus : 10-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42591/PP/M.IX/19/2013
Tanggal 10 Januari 2013 — Pemohon Banding dan Terbanding
13741
  • lanjut pengajuan keberatan telah dilakukan penelitianterhadap ketentuan tarif, dasar SPTNP dan data pendukung lainnya.2. bahwa berdasarkan PIB, Inward Manifest (BC 1.1), B/L dan Form E diketahuitanggal Form E nomor E114404041920019 yaitu tanggal 09 Juli 2011 diterbitkansebelum tanggal B/L nomor POBUSHG110700012 yaitu tanggal 16 Juli 2011.3. bahwa berdasarkan Operational Certification Procedures for The Rules of Originof The ASEANChina Free Trade Area, Article 10 disebutkan: The Certificate ofOrigin shall
    Operational Certification Procedures ASEANChina FreeTrade Area (ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidakmenyebutkan secara eksplisit dan terukur berapa hari sebelum pengapalan yangdapat ditoleransi agar preferensi tarif dalam rangka ASEANChina Free Trade Area(ACFTA) dapat digunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area, Appendix 1 Rule 11 disebutkan: /nprinciple, a Certificate of Origin (Form E) shall
    In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 487/B/PK/PJK/2016
Tanggal 20 Juli 2016 — DIREKTUR JENDERAL PAJAK vs. PT. LATEXCO INDONESIA
4438 Berkekuatan Hukum Tetap
  • Perjanjian Penghindaran Pengenaan Pajak Berganda antara PemerintahRepublik Indonesia dan Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch
    persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which is a resident of a Contracting State toa resident of the other Contracting State may be taxed in that other State.However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the
    dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid.The term "dividends" as used in this Article means income from
    Both parties undertake toexercise the obligations arising under this agreement in good faith andfair dealing;Article 3 : Area and/or ClienteleThis agency agreement shall apply to the following area:Peoples Republic Of China, Hongkong, Macao, Taiwan, Korea, Japan,Vietnam, Laos, Cambodia, Myanmar, Singapore, Malaysia, Thailand,Philippines, Indonesia, India, Srilanka, Pakistan, Australia and NewZealand. Other Countries can be included upon agreement of LID;Article 12 : Fees1.
    Bahwa berdasarkan ketentuan Pasal 10 butir 2 huruf b PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Singapura antaralain diatur :However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed 15% of the gross amount of thedividends in all other cases.Bahwa dividen dapat dikenakan pajak di Indonesia
Putus : 19-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 812/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. Pertamina (Persero) vs. Direktur Jenderal Pajak
4927 Berkekuatan Hukum Tetap
  • Putusan Nomor 812/B/PK/PJK/2016utilizatition shall be carried out pursuant to anapproved Work Program;c.
    From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producers shall pay Or cause to beHalaman 35 dari 54 halaman.
    during and with respect te guch yearFespecting Plant Operating Costs and Currently: FundedCapital Projects shall be Fecencl led 45 quickly asPracticable with auch Tevised estimates op determination.Gambar V.
    Putusan Nomor 812/B/PK/PJK/2016 The & cagh 1 @ue dare GF @ach ah jeall shall be set by BlaneSives Producers at leastOperator, provided Plant OperatorEwo weeks!
    To the extene Practicable, Plant operater Shall place thefunds received Parsuant to cash calis in interest=earningaceounts; S11 interest earned Ehereon ghall be credited foPlant Operating Costs and eotice o such amounes Shall Sedelivered to the Prducers. Gambar VI. Lanjutan Artice 2 Exhibit A Badak LNG (Bontang LNG) ProcessingAgreement (Amended & Restatted, 1988):b.
Register : 15-03-2012 — Putus : 25-11-2013 — Upload : 25-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48427/PP/M.V/13/2013
Tanggal 25 Nopember 2013 — Pemohon Banding dan Terbanding
247126
  • However, such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident andaccording to the laws of that State, but if the recipient is thebeneficial owner of the dividends the tax so charged shall not exceed:(a) 10% of the gross amount of the dividends if the beneficial owneris a company (other than a partnership) which holds directly atleast 25% of the capital of the company paying the dividends,(b) 15% of the gross amount of the dividends in all
    other cases,The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations,This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57670/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
18042
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Upload : 28-10-2016
Putusan PT BANTEN Nomor 114/PDT/2016/PT BTN
PT. MAJUKO UTAMA INDONESIA, berkedudukan di Korea Center Lt. 4 Suite 405, Jl. Jend. Gatot Subroto Kav. 58, Jakarta Selatan, dalm hal ini diwakili oleh kuasanya M. LUTHFIE HAKIM, S.H., M.H., RUSDIANTO, MATULATUWA, S.H., ANITA ZIZLAVSKY, S.H., FERDINAND ROBOT, S.H., M.H., WAHYU BUDI WIBOWO, S.H., JUNIARTI, S.H., dan FANI KUMALA SARI, S.H., Para Advokat dan Konsultan Hukum pada M. LUTHFIE HAKIM & PARTNERS Law Firm, beralamat di Graha Pratama Lt. 20, Jl. MT. Haryono Kav. 15, Jakarta 12810, berdasarkan Surat Kuasa Khusus tertanggal 14 April 2016, selanjutnya disebut sebagai PEMBANDING semula TERGUGAT I; MELAWAN 1. PT. IGAS UTAMA, berkedudukan di Plaza 3 Pondok Indah Blok E No. 9, Jl. TB. Simatupang, Jakarta Selatan, dalam hal ini diwakili oleh kuasanya H. ARI WAHYUDI HERTANTO, S.H., M.H., SUGIH HARTONO, S.H., M.H., DANANG WS MARTOSRIWARDOYO, S.H., dan H. HUDI MASHUDI, S.H., Para Advokat dan Konsultan Hukum dari Kantor Hukum WAHYUDI, HARTONO & PARTNER, beralamat di Talavera Office Suite 18th Floor, Jl. TB. Simatupang Kav. 22-26 Jakarta, berdasarkan Surat Kuasa Khusus tertanggal 1 Juni 2015, selanjutnya disebut sebagai TERBANDING I semula PENGGUGAT; 2. PT. BANTEN INTI GASINDO, berkedudukan di Kompleks Arga Baja Pura B D-9/17-A Gerogol, Pulo Merak, Cilegon-Banten, yang selanjutnya disebut sebagai TERBANDING II semula TERGUGAT
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  • Saidarbitration shall take place in JAKARTA. Any Party may commencearbitration by the giving of written notice of commencement ofarbitration to the other Party. Arbitration shall be conducted in Englishby a panel of 3 (Three) arbitrators appointed in accordance with theRules. Awards rendered in any arbitration hereunder shall be finaland conclusive and judgementthere on may be entered into any courtHal 17 dari 67 Hal.
    Said arbitration shall takeplace in JAKARTA. Any Party may commence arbitration by givingof written notice of commencement of arbitration to the other Party.Arbitration shall be conducted in English by a panel of 3 (Three)arbitrations appointed in accordance with the Rules.
    For that purpose, an arbitration clause thatforms part of a contract shall be treated as an agreementindependent of the other terms of the contract. A decision by thearbitral tribunal that the contract is null and void shall not entailipso jure the invalidity of the arbitration clause.Terjemahan Bahasa Indonesia oleh Penerjemah Tersumpah:Majelis arbitrase dapat memutuskan mengenai kewenangannyasendiri, termasuk segala keberatan berkenaan dengan eksistensi atau keabsahan perjanjian arbitrase.
    Said arbitration shall take place in JAKARTA. Any Partymay commence arbitration by the giving of written notice of commencementof arbitration to the other Party.
    Arbitration shall be conducted in English bya panel of 3 (Three) arbitrators appointed in accordance with the Rules.Awards rendered in any arbitration hereunder shall be final and conclusiveand judgementthereon may be entered into any court having jurisdiction forenforcementof the results of any arbitration.Terjemahan Bahasa Indonesia oleh Penerjemah Tersumpah:Pasal 19PENYELESAIAN PERSELISIHAN1.KEDUA BELAH PIHAK (catatan dari TERGUGAT Il: BOTH PARTIESadalah PENGGUGAT dan TERGUGAT dengan TERGUGAT
Register : 02-04-2018 — Putus : 13-06-2019 — Upload : 27-06-2019
Putusan PN TANGERANG Nomor 269/Pdt.G/2018/PN Tng
Tanggal 13 Juni 2019 — Penggugat:
PT. Abadi Adimulia
Tergugat:
1.PT. Unilever Indonesia, Tbk
2.Unilever Asia Private Limited
494107
  • Each CallOff shall in any event setout the quantity Called Off by the relevant Buyer, any special transportin instructions and the required delivery date. A CallOff shall besubmitted in accordance with any applicable DSA or UPC.
    Pasal 3.3 MPA selengkapnyamenyatakan:Pasal 3.3 MPA:20 The Supplier shall and shall procure that each member of theSupplier Group shall:(a) at all times remain solely responsible for qualityassurance with respect to all Materials but shall neverthelesscomply with any quality assurance procedures and requirementsspecified in this MPA or otherwise specified by UAPL from time totime; and ...Terjemahan oleh penerjemah tersumpah:3.3.
    and shall procure that each member of theSupplier Group shall:(b) take the steps necessary to implement any reasonablesuggestions made by UAPL or a Buyer, failing which UAPL shall havethe option to terminate this MPA in whole or in part; ..."
    Pasal 3.7 MPA menyatakan sebagai berikut:To ensure that the Supplier is complying with its obligations under thisMPA the Supplier shall and shall procure that each member of theSupplier Group shall:Halaman 101 dari 125 Hal. Putusan Nomor : 269/Pdt.G/2018/PN.Tng149.150.
    MPA menyatakan sebagaiberikut:7.2 Delivery of the Materials shall take place according to the termsspecified in the relevant Term Sheets and risk of loss shall pass to aBuyer upon delivery at the delivery address on the terms specified.